Is a tax benefit available to a woman who has only one student child as a dependent?

Is a tax benefit available to a woman who has only one student child as a dependent?



A working woman has only one dependent child, who is 20 years old and a student. In this case, is she entitled to a tax benefit of 50 manats under Article 102.5 of the Tax Code of the Republic of Azerbaijan?

The State Tax Service under the Ministry of Economy has stated that, under Article 102.5 of the Tax Code, the taxable monthly income of one of the spouses is reduced by 50 manats if they have at least three dependents, regardless of the degree of kinship, including students and pupils under the age of 23 who study full-time.

It was also stated that persons receiving scholarships, pensions, or unemployment insurance payments (except children), as well as persons who are fully supported by the state in accordance with the law, are not considered dependents.

In response to the inquiry, it was clarified that if there is only one dependent, the person does not become entitled to the tax benefit provided for under this article.

Legal basis: Article 102.5 of the Tax Code of the Republic of Azerbaijan.